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國內財務簽證及PCAOB財務簽證
真正讓我們與眾不同的是我們服務客戶的經驗,讓正大所能夠在客戶服務上面創造更多的價值
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本所採用Grant Thornton Voyager 軟體及其他軟體工具等,來提升工作效率
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公開發行及上市櫃專案輔導與規劃
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IFRS專區
分享Grant Thornton International之國際財務報導準則專業服務團隊及成員所內專家之寶貴經驗
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移轉訂價服務
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跨國交易租稅規劃
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外國專業投資機構之稅務代理人(FINI/FIDI)
外國專業投資機構之稅務代理人(FINI/FIDI)
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所得稅法第4條,第8條及第25條等專案申請
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稅負平衡政策訂定與假定稅計算
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代為計算薪資及各項扣繳
代為計算薪資及各項扣繳
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資遣通報
資遣通報
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處理薪資轉帳事宜及繳納扣繳稅款
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正大聯合會計師事務所協助企業進行績效制度建立及優化,創造勞資雙贏的局面。
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沙賓氏法案第404條遵循查核
沙賓氏法案第404條遵循查核
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正大聯合會計師事務所取得了金管會授權辦理 ESG 確信業務(永續報告及溫室氣體)。 目前已經協助許多企業辦理ESG相關業務,如需更多相關資訊,歡迎與我們ESG負責的會計師聯絡。
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網際網路購物包裝減量會計師確信報告服務
「公司之資本額、實收資本額或中華民國境內營運資金」達1.5億元以上,或自有到店取貨據點數達500以上之網際網路零售業,在包裝減量方面在包裝減量方面,應依平均包裝材減重率或循環箱(袋)使用率規定擇一辦理,且其減量成果須於每年3月31日前經會計師出具確信報告。關於會計師確信報告服務,歡迎跟我們聯絡。
![ESG & Sustainability 企業永續發展](/globalassets/1.-member-firms/taiwan/media/featured/esg_464x422.jpg)
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其他政府委託專案查核
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財團法人及社團法人等非營利組織(公益慈善基金會)
財團法人及社團法人等非營利組織(公益慈善基金會)
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文化教育相關產業(私立學校)
文化教育相關產業(私立學校)
The eurozone crisis rumbles on
Writing our recently released Future of Europe report, the thing that stood out to me most was the divergence of business opinion on how to handle the eurozone crisis. And not just between the 17 euro ‘ins’ and the 10 euro ‘outs’ – which you might expect – but a split right at the heart of Europe.
France and Germany have driven the European project from the start. It was French foreign minister Robert Schumann who first proposed the European Coal and Steel Community in 1950 as a means to cementing peace between the two countries. This body would later become the European Economic Community and subsequently the European Union. They drove through the adoption of the single currency. Together they account for 49% of eurozone GDP.
However, whilst 61% of German business leaders back further political integration, just 35% of their peers in France do too. Meanwhile support for eurobonds amongst French business leaders (60%) is almost double that in Germany (32%).
Why the radical differences in opinion?
Diverging economic performance is certainly putting a strain on their relationship. The French economy is expected to be 6.1% larger by the end of 2013 compared with 2008. But the German economy will be 8.4% bigger. The French economy has been flat over the past eight quarters. Germany has posted growth in six of those quarters. France will miss the 3% budget deficit target this year. Germany expects to post a surplus. The unemployment rate of 10.6% in France is almost double that across the Rhine (5.4%).
The effect on business confidence is startling. 42% of German business leaders are optimistic about the economic outlook, placing them in the top ten in our 44-economy IBR survey, compared to -50% of their peers in France, placing them rock bottom.
So where does this leave the eurozone crisis?
No closer to resolution is the honest answer. With the currency bloc in recession, the two heavyweights increasingly find themselves on opposite sides of the fence. Germany and other northern creditor nations want more fiscal austerity and greater integration. France is increasingly siding with southern debtor nations in asking for more flexibility around budget deficits and debt mutualisation.
Both can claim that the other needs to act. Germany, which underwent painful reforms to boost competitiveness during reunification, could point to the fact that between 2005 and 2012, French unit labour costs increased by more than 15%, almost double the rate in Germany (8%). France could point out that no economy has benefitted more from the single currency than Germany with its export machine boosted by a euro weaker than the deutschmark would have been.
Either way the region needs its two most important players to patch up their differences or risk the cracks between their positions widening. It would be bitterly ironic if the architects of the European project were ultimately responsible for its downfall.